K.U.Niyas vs. Assistant Commissioner
Held
The High Court upheld the Single Judge's decision that uploading assessment orders on the common portal constitutes valid notice. It granted the appellant one month from the judgment date to file a statutory appeal against the assessment orders, directing the demand notices and assessment orders to be kept in abeyance for that period.
Facts
The appellant, a GST-registered dealer, applied for cancellation of registration after discontinuing business. He received demand-cum-recovery notices for assessments under Section 62 of the CGST/SGST Act, claiming he was unaware of the assessment orders which were uploaded on the common portal. He filed returns within 30 days of receiving demand notices, not the assessment orders.
Key Issues
Whether assessment orders uploaded on the common portal constitute valid notice to the assessee, and if the appellant was entitled to additional time to file a statutory appeal against assessments under Section 62 of the CGST/SGST Act.
Sections Cited
Section 62
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Heard together (2 matters)
Read from the judgment's own cause title. This page is filed under one of them.
IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT THE HONOURABLE MR.JUSTICE S.V.BHATTI & THE HONOURABLE MR.JUSTICE BASANT BALAJI WEDNESDAY, THE 27TH DAY OF JULY 2022 / 5TH SRAVANA, 1944 WA NO. 1285 OF 2020 WP(C) 13647/2020 OF HIGH COURT OF KERALA APPELLANT/S: K.U.NIYAS,AGED 33 YEARS PROPRIETOR, M/S GOLD WOOD ENTERPRISES, NANGELLIL TOWER, P.P. ROAD, PERUMBAVOOR, ERNAKULAM-683 542 BY ADVS. K.P.PRADEEP SHRI.HAREESH M.R. SRI.T.T.BIJU SMT.T.THASMI RESPONDENT/S: 1 ASSISTANT COMMISSIONER STATE GOODS AND SERVICE TAX DEPARTMENT, SPECIAL CIRCLE, PERUMBAVOOR-683 542. 2 STATE OF KERALA, REPRESENTED BY THE SECRETARY , TAXES DEPARTMENT, GOVERNMENT SECRETARIAT, THIRUVANANTHAPURAM-695 001 3 THE COMMISSIONER OF STATE TAX, STATE GOODS AND SERVICE TAX DEPARTMENT, TAX TOWER, KARAMANA P.O, THIRUVANANTHAPURAM-695 002 BY SR G.P., V K SHAMSUDEEN THIS WRIT APPEAL HAVING COME UP FOR ADMISSION ON 27.07.2022, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING:
WA 1285/2020 -2- S.V.BHATTI & BASANT BALAJI, JJ. - - - - - - - - - - - - - - -- - - -- - - - - - - - - - -- - - - - - - - - Writ Appeal No. 1285 OF 2020 - - - - - - - - - - - - - - - - -- -
The judgment continues below.
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